Total cost is the sum of variable and fixed cost. Total cost can be calculated as follows:

Total cost = Direct material cost + direct labor cost + overhead cost + other costs

When the total cost is calculated then after that when it is divided by total number of units produced then it is known as total cost per unit.

Total cost = Direct material cost + direct labor cost + overhead cost + other costs

When the total cost is calculated then after that when it is divided by total number of units produced then it is known as total cost per unit.